NCI Building Systems, Inc.
5020 Weston Parkway, Suite 400
Cary, North Carolina 27513
February 26, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Registration Statement on Form S-3
of NCI Building Systems, Inc.
File No. 333-229743
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, NCI Building Systems, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 10:00 A.M. (EST) on February 28, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Morgan J. Hayes at (212) 909-6983.
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Very truly yours, | |||
NCI Building Systems, Inc. | |||
By: | /s/ Shawn K. Poe | ||
Name: Shawn K. Poe | |||
Title: Executive Vice President, Chief Financial Officer |